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TMI Blog2013 (11) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (AR) PER : S S Kang Heard both sides. 2. The appellant filed this application for waiver of pre-deposit of duty of rs. 78,92,155/- interest and penalty/ 3. The applicants are engaged in the manufacture of P&P medicaments. The goods manufactured by the applicants were cleared to M/s Pharmachem Distributors who in turn sold the goods in the market. The demand is confirmed on the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble Gujarat High Court in the applicant's own case reported in 2011 (273) ELT 34 (guj) held that the Revenue cannot rely upon the earlier decision of the Tribunal as the same has been set aside by the Hon'ble Supreme Court in toto. The Hon'be Gujarat High Court also held that the doctrine of merger is applicable in the facts and circumstances of the present case and as such it is not perm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e find that the Revenue relies upon the earlier decision of the Tribunal reported in 1994 (76) ELT 616. The decision of the Tribunal is set aside by the Hon'ble Gujarat High Court reported in 2011 (273) ELT 34 (Guj) while taking into consideration the earlier decision of the Tribunal and the decision of the Hon'ble Supreme Court held that the Hon'ble Supreme Court set aside the order in toto and h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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